January 10, 2002
CLA-2-94:RR:NC:SP:233 H86491CATEGORY:CLASSIFICATIONTARIFF NO.:9401.79.0015
Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111RE: The tariff classification of a collapsible seat with cooler bag from Hong Kong.
Dear Mrs. Fair:
In your letter dated December 18, 2001, you requested a tariff classification ruling.
The submitted sample, referred to as the “Tail Gate” Item #999368, is a collapsible seat with a cooler bag permanently affixed to a steel tubular X-shaped frame and an adjustable shoulder strap. The top of the frame is covered in order to form a seat. The outside dimensions of the frame are approximately 13 inches in width, 11 inches in length and 13 inches in height.
The design of the article indicates that it is suitable for use both as a portable seat and as a cooler bag. Neither use appears to be casual, incidental, or subordinate to the other. The article can easily be used to cool merchandise. When carried, the bag may be supported by the shoulder strap or held by the top of the X-shaped frame. The reinforced seat area permits use as a stool.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The folding seat with cooler bag is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the seat occurs last.
The applicable subheading for the collapsible seat with cooler bag will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: other, outdoor: with textile covered cushions or textile seating or backing material: other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,